Lee and Whitney Incurred Qualified Adoption Expenses in 2018 of $2,000,and

Multiple Choice

Lee and Whitney incurred qualified adoption expenses in 2018 of $2,000,and then incurred $7,000 more in 2019 when the adoption of their child became final.Their 2018 AGI was $120,000 and their 2019 AGI was $140,000.The allowable adoption credit is

A) $7,000 in 2019.
B) $9,000 in 2019.
C) $13,570 in 2019.
D) $2,000 in 2018 and $7,000 in 2019.